https://www.taxtmi.com/caselaws?id=274462 A DGCA-approved AME training institute conducting courses within the prescribed civil aviation regulatory framework was held not liable to service tax as a provider of commercial training or coaching service. The Tribunal noted that the institute's syllabus, faculty requirements, examinations, certificates and training records were regulated by DGCA, and it applied the binding Delhi High Court precedent covering such approved training. On that basis, the demand was not sustainable, pre-deposit was waived, the impugned order was set aside, and the appeal was allowed. en-us Tue, 05 Jan 2016 00:00:00 +0530 Sat, 15 Sep 2018 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274462 A DGCA-approved AME training institute conducting courses within the prescribed civil aviation regulatory framework was held not liable to service tax as a provider of commercial training or coaching service. The Tribunal noted that the institute's syllabus, faculty requirements, examinations, certificates and training records were regulated by DGCA, and it applied the binding Delhi High Court precedent covering such approved training. On that basis, the demand was not sustainable, pre-deposit was waived, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274462